Valve seat



FIG. 1 is a side elevation view of a valve seat showing our new design, the right side, left side, front side and back side being identical;

FIG. 2 is a sectional plan view thereof, taken along line 2-2 from FIG. 3.

FIG. 3 is a bottom plan view thereof, with a cutting line 2-2 shown, illustrating the location of the view of FIG. 2.

FIG. 4 is a top plan view thereof;

FIG. 5 is a top perspective view thereof; and,

FIG. 6 is a bottom perspective view thereof. 

CLAIM The ornamental design for a valve seat, as shown and described. 